Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Levy of penalty u/s 271C – Non-deduction of TDS on interest payment to partnership firm – the explanation offered by the assessee fits in the category of “reasonable cause“ in terms of sec.273B of the Act - AT
Levy of penalty u/s 271C – Non-deduction of TDS on interest payment to partnership firm – the explanation offered by the assessee fits in the category of “reasonable cause“ in terms of sec.273B of the Act - AT
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TaxTMI 
TaxTMI 
of 4918 
